Join Us for the 2026 Albuquerque Charter School Training Academy

Recommended CPE: 1 credit Accounting (Governmental)

Speaker: Victor Kraft

Program description: A practical program designed to strengthen the financial close and reporting process through common practices, balance sheet and P&L reviews, and targeted fund analysis to help improve accuracy and financial insight.

Learning objectives:

• Identify strong financial close practices to improve the accuracy, consistency, and timeliness of financial reporting
• Review balance sheet accounts to detect misstatements, assess risks, and determine necessary corrections
• Review revenue and expense activity for completeness and reasonableness in accordance with sound accounting principles
• Summarize fund‑level financial analysis to interpret results, identify trends, and support informed financial decision‑making

Recommended CPE: 1.5 credits Information Technology

Speaker: Mitch Thompson

Program description: This session explores how artificial intelligence (AI) is transforming operations, with a focus on practical use cases, ethical and privacy considerations, and strategies for successful implementation. The presentation highlights real-world examples, including automation in financial processes, the use of large language models for employee and citizen engagement, and the importance of transparency and data security. Attendees will gain a foundational understanding of AI, learn about its current applications in accounting, and discover leading practices for responsible adoption.

Learning objectives:

• Identify the fundamentals of AI: Learn what artificial intelligence is, including its core components like machine learning, deep learning, and statistics
• Review practical government use cases: See how AI is being used for tasks such as invoice processing, fraud detection, employee support, citizen interaction, and more
• Discuss ethical, privacy, and regulatory considerations: Identify strategies for bias mitigation, transparency, data privacy, and compliance with laws and frameworks relevant to government operations

Recommended CPE: 1.5 credits Accounting (Governmental)

Speaker: Sheila Quintana-Filosa

Program description: This session addresses key considerations related to accruals and fund balances, including determining receivables and payables, reviewing construction in process, identifying valid outstanding bank reconciliation items, and accurately rolling forward fund balances.

Learning objectives:

• Identify appropriate accounts receivable and accounts payable accruals in accordance with accounting standards
• Define construction in process (CIP) for accuracy and proper financial reporting
• Identify appropriate outstanding items on bank reconciliations and distinguish them from reconciling errors
• Review fund balance roll-forward analyses to enable accurate tracking and reporting of changes

Recommended CPE: 1 credit Accounting (Governmental)

Speaker: Victor Kraft

Program description: This program provides practical guidance on capital asset accounting, focusing on proper asset identification, collaboration across departments, land versus building determinations for LPAs, and accurate roll-forward of capital asset balances.

Learning objectives:

• Identify capital assets accurately and recall appropriate capitalization criteria
• Discuss with internal personnel to sustain complete and accurate capital asset records
• Distinguish between land and building components when evaluating LPAs and capital acquisitions
• Review capital asset roll-forward analyses to enable accurate tracking and reporting of balances

Recommended CPE: .5 credits Accounting (Governmental)

Speaker: Sheila Quintana-Filosa

Program description: This session provides an overview of GASB 101 Compensated Absences, focusing on estimating and calculating liabilities, key reminders for 2026 implementation, and considerations for employees with significant compensated absence balances.

Learning objectives:

• Review estimation methods and calculations related to GASB 101 compensated absences
• Identify key implementation reminders and requirements applicable for fiscal year 2026
• Identify considerations for employees with significant compensated absence balances to enable accurate financial reporting

Recommended CPE: .5 credits Accounting (Governmental)

Speaker: Victor Kraft

Program description: This session provides an overview of New Mexico (NM) compliance requirements, focusing on procurement documentation, prenumbered receipts, Office of the State Auditor (OSA) rules, and employee file requirements to support audit readiness and regulatory compliance.

Learning objectives:

• Identify required procurement documentation to comply with NM regulations
• Explain prenumbered receipt requirements and their role in internal controls
• Recognize key OSA rules and compliance expectations applicable to NM entities
• Discuss employee file documentation requirements to support compliance and audit standards